Arias, also known as Shirley Zambrano, was an owner and operator of Santos & Associates in Union City. She prepared returns using phony deductions and exaggerating educational credits, federal prosecutors said.

Her attorney said Arias was trying to assist her clients, many of whom are poor, and didn't make any money by altering their tax returns.

"Unfortunately, with the intention to help her mostly indigent clients, Ms. Arias improperly applied education tax credits to their tax returns," Kathleen Theurer said in an emailed statement. "Apart from receiving a fee to prepare these taxes, she did not financially benefit from her crime. Ms. Arias accepts full responsibility for this offense and will pay significantly for her actions."

In April, Arias pleaded guilty to one count of aiding and assisting others in the preparation of false and fraudulent tax returns.